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INDONESIA
Jemasi Jurnal Ekonomi Manajemen dan Akuntansi
ISSN : 18582702     EISSN : 26848732     DOI : -
Core Subject : Economy,
Jemasi (1858-2702) is a peer-reviewed journal which is published by Economic Faculty Universitas IBA publishes biannually in June dan December. It is also published in two versions; print out and electronic. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.This journal publishes current concept and research papers on economic management and accounting. Scope of the journal: Economic Development Human Resources Management Marketing Management Financial Management Business Management Banking Operasional Management Syariah Business Management Financial Accounting Sharia Accounting Auditing Taxation Management Accounting Cost Accounting Financial Report Analysis -Marketing Management.
Arjuna Subject : -
Articles 180 Documents
STRATEGI PENGEMBANGAN USAHA MIKRO KECIL MENENGAH DI KOTA BATURAJA Rani Anwar; Natalia, Titie Syahnaz
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i1.202

Abstract

Micro, small and medium businesses have an important role for the economy in Indonesia. One of them is economic growth in employment and distribution of development results. On the other hand, MSMEs also face various problems, including limited working capital, low quality of human resources, and a lack of mastery in science and technology. Not only that, the lack of clarity about business prospects and planning, and how to market or promote the products being marketed. The method used in this research is descriptive method. The study population is MSMEs in the City of Baturaja. The data collection techniques used are observation, interviews and questionnaires while the data analysis technique uses SWOT analysis and then formulates strategies to overcome them. The purpose of the strategy for development of middle small micro businesses in the City of Baturaja is expected to increase the income so that welfare is also increasing.
PENGARUH PERIKLANAN TERHADAP MINAT BELI KONSUMEN TOKOPEDIA DI KOTA PALEMBANG Naruliza, Esty; Laleno, Elsye Afrincia
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v16i2.206

Abstract

The development of business through internet media is increasing, along with the increasing of Internet users in the world especially in Indonesia. Advertising is a factor that is quite important in attracting the Purchace interest of the consumer in this research is Tokopedia in the city of Palembang. Advertising is any form of non-personal communication and promotion of ideas, products or services that are paid for by certain sponsors or that have not yet been identified in order to create consumer buying interest. While buying interest is the tendency of consumers to buy a brand or take actions related to the purchase. In this research, the object of research is Tokopedia consumers in Palembang. The sampling method uses accidental sampling. The data used are primary data by distributing questionnaires directly to Tokopedia application users in the city of Palembang. the number of samples was 349 respondents. The test is carried out in three stages, namely the validity and reliability test, the classic assumption test and the hypothesis test The results of this research indicate that advertising has a positive effect on consumer buying interest of Tokedia in Palembang, it can be seen from the regression test results Y = 4,571 + 0.821 + e. If seen from the coefficient of determination (R2) of 80% consumer buying interest can be explained by advertising. While 20% is influenced by other variables not examined in this research such as discounts, brand image, price, availability of goods and others.
PENGARUH KUALITAS PRODUK DAN KUALITAS LAYANAN TERHADAP KEPUASAN KONSUMEN HOTEL BUKIT SERELO LAHAT Darwin Kesuma, Darwin Kesuma
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i1.224

Abstract

Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh Pengaruh Kualitas Produk dan Kualitas Layanan Terhadap Kepuasan Konsumen Hotel Bukit Serelo Lahat. Responden yang digunakan sebanyak 63 orang dan teknik pengambilan sampel menggunakan purposive sampling. Dalam penelitian ini data yang digunakan adalah data primer dan data sekunder yaitu berupa data laporan pelanggan, data penjualan kamar dan data kuisioner yang diberikan kepada responden. Teknis analisis data yang digunakan adalah regresi linier berganda dengan menggunakan bantuan software SPSS ver. 16. Dari hasil penelitian ini dapat disimpulkan bahwa (1)Kualitas produk tidak mempengaruhi kepuasan konsumen pada Hotel Bukit Serelo Lahat dengan nilai sig. variabel X1 sebesar 0.63 > 0; (2) Kulitas layanan memiliki pengaruh yang signifikan terhadap kepuasan konsumen dengan nilai sig. sig. variable X2 sebesar 0.000 < 0.05; (3) Variabel X1 dan X2 secara bersama-sama mampu mempengaruhi kepuasan konsumen dengan nilai sig. sebesar 0.000 < 0.05.
STRATEGI PEDAGANG MENGHADAPI PERSAINGAN (STUDI KASUS WARUNG SEMBAKO PAK RAHMAD DI DEPOK) Arif, Arif Muhammad
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i1.225

Abstract

This study aims to find out more about the management of the basic food stall business so that it can compete with other basic food stalls. The method used in this research is a qualitative and quantitative analysis method. Qualitative analysis is used to determine the management process using management functions (Planning, Organizing, Actuating, Controlling), and quantitative analysis using the calculation of Cash Flow, Break Even Point (BEP), Payback Period, and B/C Ratio (Benefit Cost Ratio). ). From the results of the calculation of the financial aspect, it can be seen that the profit of Mr. Rahmad's food stall business using cash flow calculations is Rp. 7,670,000 per month, while the payback period is 4 months, the return on investment is acceptable. The calculation of the unit BEP is 143.36 kg. Meanwhile, the rupiah unit BEP is Rp. 3,442,959. According to the calculation of the Benefit Cash Ratio of 18.4 > 1, Pak Rahmad's basic food stall is feasible.
ANALISIS BELANJA DAERAH PEMERINTAH KOTA MAGELANG TAHUN 2015-2019 Endah Purwaningsih; Priyono, Nuwun
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i1.229

Abstract

Local Expenditure is all local government obligations recognized as a reduction in the value of net worth within the period of the relevant fiscal year. The government's success in managing regional spending can be seen from the output/results achieved by using the budget. Whether the achievement of the results provides benefits to the community or not. Good results show that local governments are performing well. The purpose of this research is to find out the financial performance of Magelang city government by conducting analysis of regional spending in fiscal year 2015-2019. The method used in this study is quantitative data measurement which results are interpreted with descriptive analysis methods. The results of this study show the Magelang City Government has been performing quite well. This is seen from the variance analysis showing budget planning and efforts to achieve budget usage efficiency are good enough, spending growth is volatile and positive, and the cost efficiency ratio is quite effective with an average efficiency rate of 85.47%. Even so, the Government still needs to improve the balance between capital expenditure and operating expenditure.
Analisis Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Pengalokasian Belanja Modal (Studi Empiris pada Pada Pemerintahan Kabupaten/Kota di Provinsi Banten Tahun 2013 -2018) Raharjo, Wilujeng Teguh; Harnovinsah, Harnovinsah
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i1.260

Abstract

This study examines the effect of income original Region, general allocation fund, special allocation fund on allocating capital expenditure on the districts and cities government in Banten Province. This study's populations are four districts and four cities in Banten Province that already have the reports realization region Budget and Expenditure (APBD) in the period 2013-2018, obtained from Directorate-General of Regional Fiscal Balance's official website. This study's analysis test is multiple regression. This study showed that income original region and general allocation fund positively and significantly affect capital expenditure allocation. In contrast, special allocation funds offer a negative and not significant impact on capital expenditure allocation.
PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, KESADARAN PERPAJAKAN DAN TINGKAT PENDIDIKAN TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM PEMENUHAN KEWAJIBAN PAJAK Kusuma, Rangga Rian Wira Ari; Achmad, Hadli; Masamah, Masamah
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i1.311

Abstract

This study aims to determine the effect of tax knowledge, tax sanctions, tax awareness and education level on the motivation of individual taxpayers in fulfilling tax obligations. This study uses quantitative research using primary data obtained from questionnaires. The population in this study is the individual taxpayer registered at the Palembang Ilir Timur Tax Office Pratama. In this study the sampling using the Non Probability Sampling method and sampling technique using the Slovin method, with a population of 156,145 people and a minimum sample of 100 respondents can be taken.
ANALISIS DAYA SAING EKONOMI SEKTORAL KABUPATEN OGAN KOMERING ULU SELATAN Pandriadi, Pandriadi; Ningsih, Endang Kusdiah; Novianty, Dwi Eka; mario, asma
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i1.337

Abstract

This research aims to analize the competitveness of economy sectoral of OKU Selatan District based on secondary data from several local institutions. To determine of competitiveness, this research uses Location Qoutient (LQ) Analysis and Classen Tipology. In conclusion, this research shows that based on LQ Analysis and Classen Typology, there are several sectors which has high competitiveness, such as agricultural and manufacturing industry. On the other side this research also shows the sector which has low competitiveness, such as mining and energy.
PENGARUH DIGITAL MARKETING DAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN PADA TOKOPEDIA DI KOTA PALEMBANG Naruliza, Esty; Suseno, Rico
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i1.338

Abstract

Along with the development of the era, which is supported by the development of increasingly sophisticated technology, it has an impact on increasingly fierce business competition. Various efforts have been made by the company in order to have a strong traction stuck in the minds of consumers. The strategy used to introduce a brand is to use digital marketing. The higher the level of brand awareness (brand awareness), the more inherent a brand will be in the minds of consumers, so the more likely the brand will be chosen by consumers. In this study, the object is Tokopedia's consumers in the city of Palembang. The sampling method uses accidental sampling. The data used are primary data by distributing questionnaires directly to Tokopedia application users in the city of Palembang. The number of samples used was 272 respondents. The test was carried out in three stages, namely validity, reliability, classical assumption and hypothesis testing. The results of this study indicate that digital marketing and brand awareness together have a positive effect on purchasing decisions of Tokopedia consumers in Palembang, this can be seen from the results of the multiple regression test Y = 18,950 + 0.556 X1 + 0.28 X2 + e. When viewed from the coefficient of determination (R2) of 34.9%, purchasing decisions can be explained by digital marketing and brand awareness. Meanwhile, 65.1% was influenced by other variables not examined in this study, such as discounts, hsrgs, availability of goods and others.
STRATEGI KEBIJAKAN DALAM MENGATASI KRISIS EKONOMI DI MASA PANDEMI COVID-19: (STUDI KASUS INDONESIA) Maharani, Yunita; Marheni, Marheni
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 02 (2022): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i02.532

Abstract

Penelitian ini memberikan gambaran mengenai kondisi penurunan perekonomian yang dihadapkan oleh belahan dunia dengan adanya wabah pandemi Covid-19 serta bentuk kebijakan yang diambil oleh negara Indonesia dalam menyikapi ancaman krisis ekonomi di masa mendatang. Dapat disimpulkan dengan adanya pandemi Covid-19 memberikan dampak yang cukup besar dan berpengaruh di seluruh dunia, tidak hanya Indonesia. Beberapa sektor industri terdampak bahkan mengalami kebangkrutan. Dengan ada kebijakan yang di ambil oleh beberapa negara untuk memutus penyebaran dari virus ini seperti pembatasan keluar masuk warga asing ke suatu negara, karantina mandiri ataupun karantina wilayah maupun pembatasan aktivitas individual yang memberikan dampak diberbagai sektor seperti sektor pariwisata, ekonomi dll. Pembatasan aktivitas individual dan ekonomi memberikan dampak bagi dikalangan sektor seperti penurunan pendapatan, penurunan daya beli sampai dengan peningkatan PHK secara besar-besaran dan pengangguran meningkat. Kondisi ini apabila tidak ditangani dengan baik dan serius dalam jangka panjang dikhawatirkan dapat menimbulkan ancaman krisis ekonomi berkepanjangan, hal ini akan menggangu stabilitas negara. Kebijakan fiskal maupun moneter adalah upaya yang dilakukan dalam rangka pemulihan ekonomi nasional ataupun dapat mencegah terjadinya krisis moneter yang mendalam. Kesimpulan dari penelitian ini adalah bahwa pemulihan ekonomi pasca pandemi COVID-19 perlu diperhatikan dan harus diselesaikan secara serius serta tuntas mengingat dengan adanya virus ini dapat menyebabkan krisis dalam jangka panjang dalam bidang ekonomi maupun kesehatan.

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